EIM02770 - Employment income: incidental overnight expenses: example
An employee stays in a hotel for three nights as part of a business trip. Her employer reimburses the following personal expenses:
|
|
£ |
| night 1 | 5.50 |
| night 2 | 6.00 |
| night 3 | 2.50 |
| total | 14.00 |
The reimbursement by the employer can be made tax free under the incidental overnight expenses legislation. Although she was reimbursed more than £5 for each of the first two nights, the total reimbursement did not exceed £15 for the three nights, see EIM02730.
